Sheridan Corp. sponsors a defined benefit pension plan for its employees. On January $1,2025,$ the following balances relate to this

plan.

As a result of the operation of the plan during $2025,$ the following additional data are provided by the actuary.

Unexpected loss from change in projected benefit obligation,

due to change in actuarial predictions $,76,200\backslash$table$[[\backslash$table$[[$Items$],[$Balance$,$ Jan. $1,2025]],\backslash$table$[[$Annual Pension$],[$Expense$]],$Cash$],[$$$,,$$$,],[$Service cost$,,,,],[$Interest cost$,,,,],[$Actual return,,$,,],[$Unexpected gain,,$,,],[$Amortization of PSC$],[$Liability increase$],[$Contributions$],[$Benefits$],[$Journal entry for $2025,$$$,,$$$,]]$

Accumulated OCI, Dec. $31,2024$

Balance, December $31,2025$ Memo Record General Journal Entries